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The Lisbon Agreement

Peter Cussons International Corporate Tax Partner PricewaterhouseCoopers LLP discusses the Lisbon Treaty and what might it mean for tax purposes?
Unless you have been on Mars for the past few weeks it cannot have escaped your attention that the news of the impending Lisbon Agreement has been intensifying since the Irish vote was sealed in October. And last week the Czech Republic's President Vaclav Klaus signed the Treaty meaning the process of ratification is now complete. The question then arises what implications if any does this have for tax purposes within the European Union? This was of course one of the areas in respect of which an undertaking was given prior to the second Irish Referendum on the Lisbon Agreement.

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